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HMRC internal manual

National Minimum Wage Manual

Disclosure of information: Charity Commission

The Charity Commission for England and Wales is established by law as the regulator and registrar of charities in England and Wales. Its aim is to provide the best possible regulation of these charities in order to increase their efficiency and effectiveness and public confidence and trust in them

Only HM Revenue & Customs’ business areas which deal specifically with charities should disclose information under a gateway provided by the Charities Act. HM Revenue & Customs NMW Teams cannot disclose any information to the Charity Commission. If a request for information is received from the Charity Commission or its Scottish or Northern Ireland equivalents please contact the Operational Advisory Team for advice.

Whilst the Charities Act only applies to England and Wales staff in national minimum wage teams in Scotland or Northern Ireland may come across requests from the Charity Commission where an institution is, should be, or was registered in England or Wales as a charity.

In Scotland, the Office of the Scottish Charity Regulator is the independent registrar and regulator of Scottish charities. It is a non-Ministerial Department and forms part of the Scottish Administration.

The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland. It is a non-Departmental public body sponsored by the Department for Social Development (DSD).